2015 (1) TMI 26

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..... he scrap has been generated at the end of job worker who is availing SSI exemption on the scrap. In these circumstances, the appellant is entitled for Cenvat credit on inputs which contained in waste and scrap generated at the end of job worker. With these observations, I do not find any merits in the impugned order therefore, the same is set aside. - Decided in favour of assessee. - E/85197/2014 .....

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..... ling SSI exemption and not paying duty on the scrap. Proceedings were initiated. Interest was demanded and equivalent amount of penalty was also imposed. On appeal, the learned Commissioner (Appeals) dropped the penalty imposed on the appellant on the ground that there is no suppression on the part of the appellant. Aggrieved by the said order for confirming the duty and interest, the appellant is .....

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..... uarely covered by the decision of this Tribunal, therefore, the impugned order be set aside. 5. The learned AR supported the impugned order. 6. Considered the submissions made by both the sides. 7. I find that the CBEC Circular has clarified that input contained in any waste and scrap generated during the course of manufacturing of final product is admissible. Therefore, it is immaterial .....

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